States define agricultural activities differently among themselves and can even have multiple definitions in separate sections of their own legal codes for terms such as “farming” and “agriculture.” These Delaware statutes define the terms “agricultural use land” and “horticultural use land” under the state differential assessment law.
Delaware Statutes Defining Agricultural and Horticultural Use
Statutes and Ordinances
Level of Government
Planning for Agriculture and Food Systems, Real Property Tax Relief
Del. Code Ann. tit. 9 §§ 8330-8331 (2005).